Inovatif: Jurnal Ekononi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan
Inovatif: Jurnal Ekononi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan (Inovatif: JEMABK) (E-ISSN 2809-3720) is a media publication manuscript that contains the results of the Field Research applying peer-reviewed. Manuscripts published in the Inovatif: JEMABK includes the results of scientific research original articles scientific reviews that are new, Inovatif: JEMABK) accepts manuscripts in the field of research that covers scientific fields: Economics, Islamic Economic, Management, Accounting, Taxation, Business Digital, Entrepreneurship.
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41 Documents
<![CDATA[Capital Adequacy Ratio, Loan To Deposit Ratio Dan Non Performing Loan Terhadap Return On Equity Pada Perusahaan Perbankan ]]>
<![CDATA[Tasya Umaira]]>;
<![CDATA[Syahyunan Syahyunan]]>;
<![CDATA[Teguh Setiawan]]>
<![CDATA[ Inovatif: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan Vol. 1 No. 1 (2022): JANUARI 2022 ]]>
Publisher : <![CDATA[Pusat Riset Manajemen Dan Publikasi Ilmiah Serta Pengembangan Sumber Daya Manusia ]]>
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DOI: 10.55983/inov.v1i1.6
<![CDATA[This study aims to determine the effect of capital adequacy ratio, loan to deposit ratio and non-performing loan on return on equity in banking companies listed on the Indonesia Stock Exchange. This research is causal associative research and the type of data used is quantitative data. The data used is obtained from the company's financial statements that have been audited on the Indonesia Stock Exchange during the study period. The analytical method used is descriptive analysis and multiple linear regression of panel data. The population of this study is banking companies for the 2016-2020 period, which totals 40 companies. The sample in this study amounted to 36 companies. The results of this study indicate that the capital adequacy ratio has a positive and insignificant effect on return on equity, loan to deposit ratio has a positive and insignificant effect on return on equity, non-performing loans have a negative and significant effect on return on equity. Capital adequacy ratio, loan to deposit ratio and non-performing loan simultaneously have a significant effect on return on equity.]]>
<![CDATA[Pengaruh Keberagaman Dewan Direksi Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur ]]>
<![CDATA[Nafisa Rokhilla Haris Lubis]]>;
<![CDATA[Syahyunan Syahyunan]]>;
<![CDATA[Muhammad Fauzan Azhmy]]>
<![CDATA[ Inovatif: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan Vol. 1 No. 2 (2022): MARET 2022 ]]>
Publisher : <![CDATA[Pusat Riset Manajemen Dan Publikasi Ilmiah Serta Pengembangan Sumber Daya Manusia ]]>
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DOI: 10.55983/inov.v1i2.7
<![CDATA[This study aims to determine the effect of the diversity of the board of directors on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange. This research is causal associative research and the type of data used is quantitative data. The data used are obtained from audited company financial reports and annual reports from manufacturing companies listed on the Indonesia Stock Exchange. The analytical method used is descriptive analysis and multiple linear regression of panel data. The population of this study are manufacturing companies for the 2015-2019 period, which totaled 181 companies. The sample in this study amounted to 28 companies. The results of this study indicate that gender diversity has a negative and insignificant effect on financial performance, national diversity has a negative and significant effect on financial performance, age diversity has a positive and insignificant effect on financial performance, and educational diversity has a negative and insignificant effect on financial performance. The diversity of gender, nationality, age and education simultaneously has a positive and significant effect on financial performance.]]>
<![CDATA[Kepuasan Kerja sebagai Variabel Intervening pada pengaruh Kepemimpinan Terhadap Kinerja Pegawai ]]>
<![CDATA[Muslih Muslih]]>;
<![CDATA[Muhammad Didit Pratama]]>
<![CDATA[ Inovatif: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan Vol. 1 No. 1 (2022): JANUARI 2022 ]]>
Publisher : <![CDATA[Pusat Riset Manajemen Dan Publikasi Ilmiah Serta Pengembangan Sumber Daya Manusia ]]>
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DOI: 10.55983/inov.v1i1.8
<![CDATA[The purpose of this study was to determine and analyze the influence of leadership on employee performance through job satisfaction at PT. Perkebunan Nusantara IV (Persero) Medan directly or indirectly. The approach used in this study is a causal approach. The population in this study were all employees of PT. Perkebunan Nusantara IV (Persero) Medan. The sample in this study using the slovin formula totaling 81 employees of PT. Perkebunan Nusantara IV (Persero) Medan. Data collection techniques in this study used interview techniques, documentation studies, observation, and questionnaires. The data analysis technique in this study uses a quantitative approach using statistical analysis by using the Auter Model Analysis test, Inner Model Analysis, and Hypothesis Testing. The data processing in this study uses the PLS (Partial Least Square) software program. The results of this study prove that directly leadership and job satisfaction have a significant effect on employee performance and indirectly leadership has a significant effect on employee performance. Through job satisfaction at PT. Perkebunan Nusantara IV (Persero) Medan.]]>
<![CDATA[Pendidikan Kewirausahaan dan Sosial Ekonomi Terhadap Minat Berwirausaha ]]>
<![CDATA[Muhammad Irfan Nasution]]>;
<![CDATA[Khairun Nisa]]>
<![CDATA[ Inovatif: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan Vol. 1 No. 1 (2022): JANUARI 2022 ]]>
Publisher : <![CDATA[Pusat Riset Manajemen Dan Publikasi Ilmiah Serta Pengembangan Sumber Daya Manusia ]]>
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DOI: 10.55983/inov.v1i1.9
<![CDATA[The purpose of this study was to analyze the influence of entrepreneurship education, socio-economics, on the entrepreneurial interest of undergraduate students at the Muhammadiyah University of North Sumatra. The sample used was 95 people. This study uses incident sampling techniques and data collection using questionnaires. The data analysis technique used is data validity test, reliability test, classical assumption test, multiple linear regression, t-test, f-test and determinant coefficients. The results of the study show that partially entrepreneurship education has a significant effect on interest in entrepreneurship. Socio-Economic also has a positive and significant influence on Entrepreneurial Interest. Simultaneously, it is known that entrepreneurship education and socio-economic status on entrepreneurial interest have a positive and significant effect on entrepreneurial interest in North Sumatra Muhammadiyah University students.]]>
<![CDATA[Pengaruh Pengalaman Kerja Terhadap Prestasi Kerja Dengan Kemampuan Kerja Sebagai Variabel Intervening ]]>
<![CDATA[Mutholib Mutholib]]>;
<![CDATA[Andre Risnadi]]>
<![CDATA[ Inovatif: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan Vol. 1 No. 1 (2022): JANUARI 2022 ]]>
Publisher : <![CDATA[Pusat Riset Manajemen Dan Publikasi Ilmiah Serta Pengembangan Sumber Daya Manusia ]]>
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DOI: 10.55983/inov.v1i1.10
<![CDATA[The purpose of this study was to analyze the direct or indirect effect of work experience, work ability on work performance. The sample in this study was as many as 52 who are employees of PT. Banua Sakti Mulia. This research was collected through a questionnaire which was processed and analyzed using Path Analysis. Then test the validity with and test the reliability. To test the hypothesis in this study using multiple linear regression analysis. The results of this study indicate that there is a positive and significant influence between work experience, work ability on work performance in employees, and there is an indirect effect of work experience on work performance through work ability, where employees who have a lot of work experience and have expertise in work then will also be able to improve employee performance, so that employees can excel in carrying out the work given.]]>
<![CDATA[Current Ratio, Total Assest Turnover dan Return On Assest sebagai variabel intervening Terhadap Earning Per Share ]]>
<![CDATA[Otto Bustani]]>;
<![CDATA[Suheri Suheri]]>
<![CDATA[ Inovatif: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan Vol. 1 No. 1 (2022): JANUARI 2022 ]]>
Publisher : <![CDATA[Pusat Riset Manajemen Dan Publikasi Ilmiah Serta Pengembangan Sumber Daya Manusia ]]>
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DOI: 10.55983/inov.v1i1.44
<![CDATA[The aimed for this research is to determine the effect of current ratio, total assets turnover on return on assets. And to determine the effect of current ratio, total assets turn over and return on assets on earning per share on the mining company that listed in Indonesian Stock Exchange year 2014-2016 in Jakarta. Also to determine that current ratio and total assets turn over could be intervenned by reutrn on assets to earning per share. We use a quantitative and assosiative approach on this research. We use secondary data to collect annually financial statement and also financial ratios for mining company where listed in Bursa Efek indonesia in Jakarta year 2014 – 2016. Sample determination usespurposive sampling. Aanalysis Technic we use is calssic assumption test and multiple linear regression. With statistic Eviews.]]>
<![CDATA[Pemanfaatan Dana Desa Untuk Pengentasan Kemiskinan Melalui Metode Common Effect Model ]]>
<![CDATA[Rini Armin]]>;
<![CDATA[Nurdiana Fitri Isnaini]]>;
<![CDATA[Eko Sutrisno]]>
<![CDATA[ Inovatif: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan Vol. 1 No. 1 (2022): JANUARI 2022 ]]>
Publisher : <![CDATA[Pusat Riset Manajemen Dan Publikasi Ilmiah Serta Pengembangan Sumber Daya Manusia ]]>
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DOI: 10.55983/inov.v1i1.61
<![CDATA[This study aims to determine the effect of capital adequacy ratio, loan to depositratio and non-performing loan on return on equity in banking companieslisted on the IndonesiaStock Exchange. This research is causal associative research and the type of data used isquantitative data. The data used is obtained from the company's financial statements that havebeen audited on the Indonesia Stock Exchange during the study period. The analytical methodused is descriptive analysis and multiple linear regression of panel data. The population of thisstudy is banking companies for the 2016-2020 period, which totals 40 companies. The sampleinthis study amounted to 36 companies. The results of this study indicate that the capitaladequacyratio has a positive and insignificant effect on return on equity, loan to deposit ratio has a positive and insignificant effect on return on equity, non-performing loans have a negative and significant effect on return on equity. Capital adequacy ratio, loan to deposit ratio and non- performing loan simultaneously have a significant effect on return on equity]]>
<![CDATA[Pengaruh Kejelasan Sasaran Anggaran dan Sistem Pelaporan terhadap Akuntabilitas Kinerja dengan Pengendalian Internal sebagai Variabel Intervening ]]>
<![CDATA[Sanusi Sanusi]]>;
<![CDATA[Atma Hayat]]>;
<![CDATA[Novika Rosari]]>
<![CDATA[ Inovatif: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan Vol. 1 No. 2 (2022): MARET 2022 ]]>
Publisher : <![CDATA[Pusat Riset Manajemen Dan Publikasi Ilmiah Serta Pengembangan Sumber Daya Manusia ]]>
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DOI: 10.55983/inov.v1i2.103
<![CDATA[This study aims to examine the effect of the clarity of budget objectives and reporting systems on the performance accountability of government agencies. This study is also to test whether the internal control system mediates the effect of the clarity of government budget objectives and reporting systems. This type of research is associative causality. This research was conducted using a survey method by distributing questionnaires to the compilers of performance accountability reports of government agencies in Kotabaru. The population of this study was all SKPD in the Kotabaru Regency Government, totaling 30 SKPD consisting of 82 sample respondents. The data analysis method used is descriptive statistical analysis and Partial Least Square (SEM-PLS) analysis. The analysis is assisted by the Smart PLS 3.0 program. The results of this study indicate that the clarity of budget targets and internal control affect the performance accountability of government agencies while the reporting system has no effect on performance accountability. Clarity of budget targets, and reporting systems affect internal control. Internal control as an interverning variable can affect the clarity of budget objectives and the accountability reporting system for the performance of the Kotabaru local government agencies.]]>
<![CDATA[Pengaruh Good Corporate Governance Terhadap Manajemen Laba ]]>
<![CDATA[Fieska Putri Setiani]]>;
<![CDATA[Ngurah Pandji MAD]]>
<![CDATA[ Inovatif: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan Vol. 1 No. 2 (2022): MARET 2022 ]]>
Publisher : <![CDATA[Pusat Riset Manajemen Dan Publikasi Ilmiah Serta Pengembangan Sumber Daya Manusia ]]>
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DOI: 10.55983/inov.v1i2.109
<![CDATA[This study aims to analyze the effect of institutional ownership, managerial ownership, size of the board of commissioners, the proportion of independent commissioners and audit committees on the earnings management of companies included in the JII (Jakarta Islamic Index) 2017-2020. The sample method used in this research is purposive sampling method, namely the sampling method based on certain criteria. The sample that meets the criteria in this study is 44 company data included in the JII (Jakarta Islamic Index) 2017-2020. The analytical method used in this research is multiple linear regression analysis which is preceded by the classical assumption test consisting of normality test, multicollinearity test, autocorrelation test and heteroscedasticity test. While the hypothesis testing is done by using the F test and t test. The results of data analysis or regression results show that partially institutional and managerial ownership has a significant effect on earnings management. The value of the coefficient of determination is 26.2%.]]>
<![CDATA[Impelementasi Disiplin Kerja Dan Produktivitas Kerja Perspektif Ekonomi Islam ]]>
<![CDATA[Rija Aini]]>;
<![CDATA[Sri Sudiarti]]>
<![CDATA[ Inovatif: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan Vol. 1 No. 2 (2022): MARET 2022 ]]>
Publisher : <![CDATA[Pusat Riset Manajemen Dan Publikasi Ilmiah Serta Pengembangan Sumber Daya Manusia ]]>
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DOI: 10.55983/inov.v1i2.112
<![CDATA[This study aims to analyze and determine the implementation or application of work discipline and work productivity in the Regional Office of the Ministry of Religion of North Sumatra Province. This study uses a descriptive approach with qualitative methods that use interviews, observation, and documentation as a technique to obtain research data. The subjects in this study were employees who worked in the office of the Ministry of Religion of North Sumatra Province. The results of the study explain that the implementation of work discipline which includes indicators of attendance, compliance with work regulations and standards, as well as a high level of vigilance and then work productivity variables with indicators of ability, results achieved, morale, self-development, quality and efficiency have been implemented entirely. by employees with a good level of assessment to quite good in its implementation in the field. Islamic economics in interpreting work is not just to meet the needs of life but as a form of existence, and self-servitude as a human to Allah Swt]]>
